BharatTax.net
SearchITATHigh CourtsSupreme CourtAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

1 result for “transfer pricing”+ Section 40clear

Sorted by relevance

Mumbai1,351Delhi1,048Chennai306Bangalore284Hyderabad264Ahmedabad208Jaipur165Kolkata125Cochin92Chandigarh87Indore87SC81Rajkot72Surat62Pune60Raipur30Visakhapatnam29Lucknow25Nagpur24Amritsar23Guwahati19Agra19Jodhpur16Cuttack12A.K. SIKRI ROHINTON FALI NARIMAN8Jabalpur5Dehradun5Varanasi5Panaji4S.B. SINHA MARKANDEY KATJU1A.K. SIKRI N.V. RAMANA1DIPAK MISRA V. GOPALA GOWDA1T.S. THAKUR ROHINTON FALI NARIMAN1Allahabad1Patna1

COMMR.OF CUSTOMS(PORT) vs. M/S J.K. CORPORATION LTD

C.A. No.-004663-004663 - 2006Supreme Court02 Feb 2007
For Respondent: M/s. J.K. Corporation Limited
Section 12

40,00,000.00 must be added to the value of the equipment, on the premise that payment thereof was a pre-condition for sale of the equipments under Part-B. An appeal was preferred thereagainst by the respondent before the Commissioner of Customs. The appellate authority, by reason of its order dated 31st May, 2000, dismissed the said appeal. However